Criminal and Civilian

Type Of Offences

Provisions Under ITA 1967

Amount Of Fine (RM)

Failure (without reasonable excuse) to furnish an Income Tax Return Form. 112(1) 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both
Failure (without reasonable excuse) to give notice of chargeability to tax. 112(1) 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both
Make an incorrect tax return by omitting or understating any income.

113(1)(a) 1,000.00 to 10,000.00 and 200% of tax undercharged
Give any incorrect information in matters affecting the tax liability of a taxpayer or any other person. 113(1)(b) 1,000.00 to 10,000.00 and 200% of tax undercharged
Wilfully and with intent to evade or assist any other person to evade tax 114(1) 1,000.00 to 20,000.00 / Imprisonment for a term not exceeding 3 years / Both and 300% of tax undercharged
Assist or advise (without reasonable care) others to under declare their income. 114(1A) 2,000.00 to 20,000.00 / Imprisonment for a term not exceeding 3 years / Both
Attempt to leave the country without payment of tax. 115(1) 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both
Obstruct any authorized officer of IRBM in carrying out his duties. 116 1,000.00 to 10,000.00 / Imprisonment for a term not exceeding 1 year / Both
Fails (without reasonable excuse) to comply with an order to keep proper records and documentation 119A 300.00 to 10,000.00 / Imprisonment for a term not exceeding 1 year / Both
Fails (without reasonable excuse) to comply with a notice asking for certain information as required by IRBM. 120(1) 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both
Fails (without reasonable excuse) to give notice on changes of address within 3 months. 120(1) 200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both